What is "materially different" in a restriction requirement

[MR]

Is anyone aware of case law or other authority that would help me understand how different two products must be to be "materially different" under 806.05(f)?  806.05(f) reads (with emphasis added):

806.05(f) Process of Making and Product Made [R-08.2012]

A process of making and a product made by the process can be shown to be distinct inventions if either or both of the following can be shown: (A) that the process as claimed is not an obvious process of making the product and the process as claimed can be used to make another materially different product; or (B) that the product as claimed can be made by another materially different process.

[lazyexaminer]

Restrictions are petitionable so there is almost certainly not going to be case law or other authority, unfortunately. Even if you could find petition decisions they probably aren't going to be helpful unless they are from the same TC director. Sorry I have nothing helpful to add, restriction practice can be awful since no one petitions and there is little accountability...